National Guard

[Janitor Bob]

Client is a school teacher, but is also in the national guard and once every month drives 202 miles (round trip) for drill. I assume this is deductible business mileage?

[mdmcfarland]

I have a client that is a member of the reserves also. It can be reported on Form 2106-EZ. list his occupation on this form as Reservist.

[mdmcfarland]

Pub. 3, Armed Forces Tax Guide Page 12 states this.

Armed Forces reservists. A meeting of an Armed

Forces reserve unit is a second place of business if the

meeting is held on a day on which you work at your regular

job. You can deduct the expense of getting from one

workplace to the other. You usually cannot deduct the

expense if the reserve meeting is held on a day on which

you do not work at your regular job. In this case, your

transportation generally is a nondeductible commuting ex-

pense. However, you can deduct your transportation ex-

penses if the location of the meeting is temporary and you

have one or more regular places of work.

If you ordinarily work in a particular metropolitan area

but not at any specific location and the reserve meeting is

held at a temporary location outside that metropolitan area,

you can deduct your transportation expenses. If you travel

away from home overnight to attend a guard or reserve

meeting, you can deduct your travel expenses.